What was the cost per equivalent unit for materials during the month?

A) $3.95
B) $4.50
C) $2.00
D) $5.00

Equivalent Unit

A measurement used in cost accounting to represent the amount of work done on partially finished goods, expressed in terms of fully completed units.

Materials

Raw substances or components that are used in the production or manufacturing process to create goods or products.

Cost

Cost refers to the monetary value spent to acquire goods or services, including amounts paid for materials, labor, and other inputs required to produce or deliver the item.